Through interactive discussion of case studies, this panel explores the range of ethical issues confronting government and private sector tax professionals in international tax practice, and considers those issues under the applicable ethical rules (including ABA Model Rules, AICPA Code and Statements, Circular 230, and Standards of Ethical Conduct for Employees of the Executive Branch). Topics may include ethical issues arising in:

Taking tax positions and giving tax advice in an age of uncertainty

International tax controversies.

International tax planning and transactions, including duties regarding foreign law and to foreign tax authorities.